If bankrupt could challenge validity of entire bankruptcy proceedings at this late stage, it would amount to collateral attack on validity of initial bankruptcy order, which was properly made and upheld upon appeal — This would be contrary to concept of finality ensconced in doctrines of res judicata and abuse of process.

Clubine v. Paniagua [2018 CarswellBC 1798 (B.C. S.C.)] examines the effect of “After The Event Insurance”, or “Adverse Costs Insurance” on costs awards in British Columbia. ATE insurance is coverage purchased for the specific purpose of indemnifying the insured against expenses related to litigation itself. Often the policies are purchased after the event that is the subject of the litigation (such as an automobile accident) has occurred.

A bank was liable to the CRA where money was owed under the Excise Tax Act by a client of the bank. The bank had given the client a loan secured by real property; the client then sold the property and repaid the loan. Under the ETA, both the property and the proceeds of the property were held in a deemed trust for the Crown; the Court ruled that the ETA prevented the bank from relying on the defence of bona fide purchaser for value: 2018 FC 538

Mortgagor retained contractor to build student residence on property — Mortgagee provided mortgage financing to mortgagor in amount of $11,700,000 — When four claims for lien were registered against property, mortgagee delivered notice of default under mortgage — Mortgagee appointed receiver-manager over construction project and property with power to sell property — Receiver sold property for amount of $14,390,000 — Liens were paid and mortgage discharged as part of conveyance of property — Amount of $351,000 was assessed and withheld by mortgagee as additional three-month interest charge that was supplementary to mortgage interest calculated to date of closing — Mortgagor's application for determination that mortgagee was not entitled to additional three-month interest charge was granted

Taxpayer corporation was incorporated by three lawyers, father and two daughters — Almost decade later, Minister assessed taxpayer for over $2 million and assessment was premised on assumption that father had transferred property worth more than $3 million to taxpayer for little or not consideration — Taxpayer appealed — Appeal allowed — It was found that father was either employed by taxpayer for no salary or worked for taxpayer as volunteer — Father provided services to taxpayer's clients on behalf of taxpayer and fact that he chose to do so for no consideration did not change nature of his relationship with taxpayer — Nothing employee provided to firm could be described as property, because employee provides services, not property — If father and taxpayer had agreed that father would be paid and had father later waived that right, father could have been said to have transferred property, for example, salary receivable, to taxpayer — As it was found that father did not transfer property to taxpayer by working for no consideration, appeal was allowed and assessment was vacated.

In light of today's announcement that the Cleveland Indians baseball team will remove their "Chief Wahoo" logo from their uniforms in 2019, many news stories are recalling Douglas Cardinal's 2016 application, ultimately rejected, for an interim and interlocutory injunction enjoining the Cleveland Indians Baseball Company, Major League Baseball and Rogers Communications from displaying or broadcasting the "Indians" name and "Chief Wahoo" logo within Canada.

As of January 17th Legislative Watch will be available as a NEW add-on subscription to LawSource that will allow users to track individual bills or bills relating to specific statutes for deeper, more efficient research.